PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING
This study was aimed to assess the effect of tax, bonus mechanism, and tunneling incentive on indication to performs transfer pricing. Secondary data was used by accessing the web www.idx.co.id. The manufacturing companies that are listed in Bursa Efek Indonesia year 2012-2015 was used as population...
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doaj-b57f9da9b4814544b55d2c5f3a415fc02020-11-24T23:43:30ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-05-011000102927656PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICINGRai Surya Saraswati0I Ketut Sujana1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi dan Bisnis Universitas UdayanaThis study was aimed to assess the effect of tax, bonus mechanism, and tunneling incentive on indication to performs transfer pricing. Secondary data was used by accessing the web www.idx.co.id. The manufacturing companies that are listed in Bursa Efek Indonesia year 2012-2015 was used as population. The sampling technique was purposive sampling. The sample size in amount of 100 observations. Data was collected in non-participant observation method and was analyzed using logistic regression.The results showed that both of tunneling incentive and tax was giving a positive effect on indication to performs transfer pricing while the bonus mechanism didn’t. The determination coefficients was 0.274, means 27.4% of indication to performs transfer pricing was affected by those variable, while the rest was explained by other variables. These results showed there are still many variables beyond this study to explain the transfer pricing.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27656tax, bonus mechanism, tunneling incentive, transfer pricing |
collection |
DOAJ |
language |
Indonesian |
format |
Article |
sources |
DOAJ |
author |
Rai Surya Saraswati I Ketut Sujana |
spellingShingle |
Rai Surya Saraswati I Ketut Sujana PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING E-Jurnal Akuntansi tax, bonus mechanism, tunneling incentive, transfer pricing |
author_facet |
Rai Surya Saraswati I Ketut Sujana |
author_sort |
Rai Surya Saraswati |
title |
PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING |
title_short |
PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING |
title_full |
PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING |
title_fullStr |
PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING |
title_full_unstemmed |
PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING |
title_sort |
pengaruh pajak, mekanisme bonus, dan tunneling incentive pada indikasi melakukan transfer pricing |
publisher |
Universitas Udayana |
series |
E-Jurnal Akuntansi |
issn |
2302-8556 |
publishDate |
2017-05-01 |
description |
This study was aimed to assess the effect of tax, bonus mechanism, and tunneling incentive on indication to performs transfer pricing. Secondary data was used by accessing the web www.idx.co.id. The manufacturing companies that are listed in Bursa Efek Indonesia year 2012-2015 was used as population. The sampling technique was purposive sampling. The sample size in amount of 100 observations. Data was collected in non-participant observation method and was analyzed using logistic regression.The results showed that both of tunneling incentive and tax was giving a positive effect on indication to performs transfer pricing while the bonus mechanism didn’t. The determination coefficients was 0.274, means 27.4% of indication to performs transfer pricing was affected by those variable, while the rest was explained by other variables. These results showed there are still many variables beyond this study to explain the transfer pricing. |
topic |
tax, bonus mechanism, tunneling incentive, transfer pricing |
url |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27656 |
work_keys_str_mv |
AT raisuryasaraswati pengaruhpajakmekanismebonusdantunnelingincentivepadaindikasimelakukantransferpricing AT iketutsujana pengaruhpajakmekanismebonusdantunnelingincentivepadaindikasimelakukantransferpricing |
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